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宏图企业为增值税一般纳税企业，主要生产和销售甲产品，适用增值税税率17%，所得税税率25%，不考虑其他相关税费，该公司2012年发生以下经济业务： (1)销售甲产品一批，该产品的成本为16万元，销售价格40万元，专用发票注明增值税6.8万元，产品已经发出，提货单已交给购买方。货款、增值税税率尚未收到。 (2)当年分配并发放职工工资40万元，其中该生产工人工资24万元，车间管理人员工资8万元，企业管理人员工资8万元。 (3)本年出租一台设备，取得租金收入8万元。 (4)本年度计提固定资产折旧8万元，其中计入制造费用的固定资产折旧5万元，计入管理费用的折旧2万元，出租设备的折旧为1万元。 (5)用银行存款支付营业费用1万元。 (6)在本年末的财产清查中发现无法支付的应付款项2万元，经批准转作营业外收入。 针对业务(2)所作的会计分录，借方科目为______。
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I have long believed that trouble between the races is seldom what it appears to be. It was not hard to see after my first talks with students that racial tension on campus is a problem that misrepresents itself. It has the same look, the typical pattern, of Americas timeless racial conflict.. .white racism and black protest. And I think part of our concern over it comes from the fact that it has the feel of a relapse, illness gone and come again. But if we are seeing the same symptoms, I don’t believe we are dealing with the same illness. For one thing, I think racial tension on campus is the result more of racial equality than inequality. How to live with racial difference has been America’s profound social problem. For the first 100 years or so following emancipation it was controlled by a legally approved inequality that acted as a buffer between the races. No longer is this the case. On campuses today, as throughout society, blacks enjoy equality under the law — a profound social advancement. No student may be kept out of a class or a dormitory or an extracurricular activity because of his or her race. But there is a paradox here: On a campus where members of all races are gathered, mixed together in the classroom as well as socially, differences are more exposed than ever. And this is where the trouble starts. For members of each race — young adultscoming into their own, often away from home for the first time — bring to this site of freedom, exploration, and now, today, equality, very deep fears and anxieties, not fully developed feelings of racial shame, anger, and guilt. These feelings could lie hidden in the home, in familiar neighborhoods, in simpler days of childhood. But the college campus, with its structures of interaction and adult-level competition — the big exam, the dorm, the "mixer" — is another matter. I think campus racism is born of the rub between racial difference and a setting, the campus itself, devoted to interaction and equality. On our campuses, such concentrated micro-societies, all that remains unresolved between blacks and whites, all the old wounds and shames that have never been addressed, present themselves for attention-and present our youth with pressures they cannot always handle. Nowadays racial tension on campus most probably starts with______.
(1)甲企业2013年1月5日销售货物一批，价款10000元，增值税税率17%，收到购买单位支票一张，收讫后存入银行，会计人员根据审核无误的原始凭证填制银行存款收款凭证。 收款凭证借方科目：银行存款 2013年1月5日 收字第1号摘要贷方科目金额记账销售甲产品一级科目二级或明细科目主营业务收入甲产品① 应交税费应交增值税② 合计③ 会计主管 记账 稽核 填制 出纳 交款人 (2)甲企业2013年1月12日购入A材料一批，买价6000元，增值税税率17%，开出支票一张支付购货款，会计人员根据审核无误的原始凭证填制银行存款付款凭证。 付款凭证贷方科目：银行存款 2013年1月12日 付字第1号摘要借方科目金额记账购买材料一级科目二级或明细科目材料采购A材料④ 应交税费应交增值税⑤ 合计7020 会计主管 记账 稽核 填制 出纳 交款人 上述资料中④处的金额应为______元
In 1798 the political economist Malthus predicted that in time mankind would face starvation, having outgrown the available food supplies. Today, a century and a half later, there are still experts who forecast the same global disaster unless urgent measures are taken to prevent it. By the end of the present century there may well be over five thousand million people living on this globe, ail increase of over fifty per cent of today’s figure. In order to keep pace with this increase in mankind the farmers of the world would have to step up their production of food by at least two per cent every year. Such a rate of increase has never been maintained in any country by conventional methods of agriculture, despite modern mechanization and the widespread use of fertilizers. There are no large worthwhile reserves of potential farmland, remaining, and good fertile land is continually being diverted to industrial use. Moreover, erosion of the soil takes a constant toll. Intensive research, carried out over many years in all manner of climatic conditions, has produced a revolutionary method of growing crops without using any soil at all. Hydroponics, as this technique is called, may well be the answer to all our food worries. Already it has accomplished wonders in producing huge crops. Hydroponics was once a complicated and expensive business; now it is well out of the experimental stage. Labor costs are far lower than when normal methods of agriculture are employed. In fact, it is a completely automatic system. There is no hard manual work, no digging or plowing, and no weeding to speak of. Yields can be far higher than they are in soil. Which of the following best sums up the whole passage
I have long believed that trouble between the races is seldom what it appears to be. It was not hard to see after my first talks with students that racial tension on campus is a problem that misrepresents itself. It has the same look, the typical pattern, of Americas timeless racial conflict.. .white racism and black protest. And I think part of our concern over it comes from the fact that it has the feel of a relapse, illness gone and come again. But if we are seeing the same symptoms, I don’t believe we are dealing with the same illness. For one thing, I think racial tension on campus is the result more of racial equality than inequality. How to live with racial difference has been America’s profound social problem. For the first 100 years or so following emancipation it was controlled by a legally approved inequality that acted as a buffer between the races. No longer is this the case. On campuses today, as throughout society, blacks enjoy equality under the law — a profound social advancement. No student may be kept out of a class or a dormitory or an extracurricular activity because of his or her race. But there is a paradox here: On a campus where members of all races are gathered, mixed together in the classroom as well as socially, differences are more exposed than ever. And this is where the trouble starts. For members of each race — young adultscoming into their own, often away from home for the first time — bring to this site of freedom, exploration, and now, today, equality, very deep fears and anxieties, not fully developed feelings of racial shame, anger, and guilt. These feelings could lie hidden in the home, in familiar neighborhoods, in simpler days of childhood. But the college campus, with its structures of interaction and adult-level competition — the big exam, the dorm, the "mixer" — is another matter. I think campus racism is born of the rub between racial difference and a setting, the campus itself, devoted to interaction and equality. On our campuses, such concentrated micro-societies, all that remains unresolved between blacks and whites, all the old wounds and shames that have never been addressed, present themselves for attention-and present our youth with pressures they cannot always handle. The phrase "coming into their own" on Line 8 of Paragraph 2 probably means______.
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